Reforming External Tariffs in Central and Western African Countries

January 1, 2006

Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary

This paper examines the reform of the external tariff initiated by the CEMAC and the WAEMU that is aimed at reinforcing their economic integration. Overall, there is broad compliance with the streamlined and moderate rates, but with significant deviations from the harmonized paths in several countries. WAMZ countries, except Ghana, need to undertake major reforms in order to align their external tariff structures with that of the WAEMU as planned for 2007. To promote full compliance with the harmonized external tariff policies, the paper suggests, measures need to be taken, including the creation of financial incentives, at the regional and country levels.

Subject: Duties, Imports, International trade, Revenue administration, Tariffs, Tax harmonization, Taxes

Keywords: CEMAC, CEMAC country, CEMAC model, Central Africa, customs duty, Duties, Harmonization, import tariff structure, Import tariffs, Imports, Tariffs, tax competition, Tax harmonization, Tax policy, WAEMU, WAEMU country, WAEMU tariff reform, WAEMU tax reform, WAMZ, West Africa, WP

Pages:
31
Volume:
2006
DOI:
https://doi.org/10.5089/9781451862720.001
Issue:
012
Series:
Working Paper No. 2006/012
Stock No:
WPIEA2006012
ISBN:
9781451862720
ISSN:
1018-5941

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